In sports such as football, handball or others, the goals used are made of steel, iron, aluminium or wood, which makes them dangerous for playing these sports, even though some of them have a covering of a flexible material in order not to cause injuries. This covering, however, although it is of interest for domestic use or at the level of children's games, does not comply with the regulations and in fact it is not used at the professional level, in other words: from Second Division B up to the First Division or similar categories in other parts of the world, nor in regulated amateur leagues, in other words, the entire basis of football, from the most junior teams up to the Third Division. In these cases the goals do not have an inner covering of spongy epdm nor an outer one of polyethylene painted with polyurethane, whose combination of formulas of density and shores allows the rebound of the ball to have the same behaviour as with goals that are not covered. Likewise, given that they are also going to be used in schools and sports complexes, an extremely important property of our formula is that it is fireproof, and so it presents no danger of catching fire. Equally, the spongy cellular epdm has the property of repelling water and the layer of polyethylene painted with polyurethane has the property of being impermeable, and the combination of both formulas means that the covering will not deteriorate as a consequence of atmospheric phenomena and end up by losing the standardized rebound property of the ball.